https://www.taxtmi.com/caselaws?id=73694 Radiator hoses manufactured to vehicle-specific contours and specifications, cut to length and supplied as original equipment, are identifiable as motor vehicle components rather than generic rubber piping or tubing. Classification therefore follows their specific component identity instead of the broad material-based description for unhardened vulcanised rubber. Because radiator hoses were not expressly covered by the specific motor vehicle tariff entry after its amendment, they fall under the residuary tariff entry. The applicable classification is consequently the residuary entry for motor vehicle parts, not the entry for rubber piping and tubing. en-us Thu, 19 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73694 Radiator hoses manufactured to vehicle-specific contours and specifications, cut to length and supplied as original equipment, are identifiable as motor vehicle components rather than generic rubber piping or tubing. Classification therefore follows their specific component identity instead of the broad material-based description for unhardened vulcanised rubber. Because radiator hoses were not expressly covered by the specific motor vehicle tariff entry after its amendment, they fall under the residuary tariff entry. The applicable classification is consequently the residuary entry for motor vehicle parts, not the entry for rubber piping and tubing. Case-Laws Central Excise Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73694